Chapter 219 - SALES AND USE TAX ON CONSTRUCTION ACTIVITIES
- Rule 701-219.1 - General information and definitions
- Rule 701-219.2 - Contractors-consumers of building materials, supplies, and equipment by statute
- Rule 701-219.3 - Sales of building materials, supplies, and equipment to contractors, subcontractors, builders, or owners
- Rule 701-219.4 - Contractors, subcontractors, or builders who are retailers
- Rule 701-219.5 - Building materials, supplies, and equipment used in the performance of construction contracts within and outside Iowa
- Rule 701-219.6 - Tangible personal property used or consumed by the manufacturer thereof
- Rule 701-219.7 - Prefabricated structures
- Rule 701-219.8 - Types of construction contracts
- Rule 701-219.9 - Machinery and equipment sales contracts with installation
- Rule 701-219.10 - Contracts with equipment sales (mixed contracts)
- Rule 701-219.11 - Distinguishing machinery and equipment from real property
- Rule 701-219.12 - Tangible personal property that becomes structures
- Rule 701-219.13 - Tax on enumerated services
- Rule 701-219.14 - Transportation cost
- Rule 701-219.15 - Liability of subcontractors
- Rule 701-219.16 - Liability of sponsors
- Rule 701-219.17 - Withholding
- Rule 701-219.18 - Resale certificates
- Rule 701-219.19 - Reporting for use tax
- Rule 701-219.20 - Exempt sale, lease, or rental of equipment used by contractors, subcontractors, or builders
- Rule 701-219.21 - Gravel and stone
- Rule 701-219.22 - Construction contracts with designated exempt entities